A non-contact tag such as a Radio Frequency Identification tag (RFID tag) is attached to (or embedded in) a recording medium such as sheet. An image is formed on such recording medium and at the same time, data is recorded on the non-contact tag. For example, JP-A-2002-3337426 describes to record software digital data on a non-contact tag and form an image indicating a manual of the software on a recording medium.